Representative assessee.

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....esident, if the assessee is a non-resident;          (b) the guardian, or manager, of a minor, lunatic or idiot, if the assessee is a minor, lunatic or idiot;          (c) the Court of Wards, the Administrator-General, the Official Trustee, any receiver or manager (including any person, whatever be his designatio....

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....an unincorporated body; and          (g) the liquidator appointed under section 448, or section 490, of the Companies Act, 1956 in the case of a company.    (2) The "agent" in relation to a non-resident includes—       (a) any person in India—          (i) who is emplo....

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....s section in respect of such transaction, if the following conditions are fulfilled, namely:—      (a) the transactions are carried on in the ordinary course of business through the first mentioned broker; and      (b) the non-resident broker is carrying on such transactions in the ordinary course of his business and not as a principal.  &nbs....